Articles

As NCAA institutions, athletes, and other stakeholders continue to adjust to the new normal of name, image, and likeness deals for college athletes, a new trend is emerging: donor and alumni led third party organizations focused on helping athletes g...

Traditionally, an entity applying for tax exempt status under Code Section 501(c)(3) will be a corporation. With the rise in popularity of the LLC over the last 25 years, it’s a wonder that LLCs are not used more frequently to apply for federal tax e...

The world is at a crossroads. The early 1990’s saw the internet opening to the general public, followed shortly thereafter by online sales platforms (Book Stacks Unlimited—1992, Amazon.com—1994, and eBay—1995), and social media platforms in the 2000’...

Taxpayers Not Allowed to Revoke Tax Elections Based on Later Change in Regulation Regulations frequently change as Congress adopts new policies and the IRS issues new or revised regulations implementing those policy changes. Tax elections based on e...

Members of Miller Nash’s cannabis team have been published in the Cornell Journal of Law and Public Policy. The Turbulent History of Cannabis Regulatory Enforcement in Washington State is the first scholarly article of its kind to chronicle the regul...

On September 29, 2021 Senator Richard Burr (R-NC) introduced legislation that would cause student-athletes to pay federal income tax on athletic scholarships if those student-athletes earn more than $20,000 in receipts from monetizing their name, ima...